We are given:
Luminous efficacy (\( \eta \)) is defined as the ratio of luminous flux (\( \Phi \)) to power (\( P \)).
\[ \eta = \frac{\Phi}{P} \]
Substitute the given values into the formula:
\[ \eta = \frac{108 \, \text{lumens}}{9 \, \text{W}} = 12 \, \text{lumens/W} \]
\[ \boxed{\eta = 12 \, \text{lumens/W}} \]
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